The K10 form for beginners, box by box

You’ve taken a dividend from your company this year, or you’re thinking about one before New Year, and you know a K10 is due in spring. The form you remember from last year is gone. From income year 2026 there is only one way to calculate the threshold amount, so the choice between the simplified rule and the main rule has disappeared and the form has shrunk from four pages to three.

That makes it easier. Page one is the threshold amount and the dividend, page two is for selling shares, page three is wages. If you haven’t sold any shares, skip page two entirely.

Section A: four lines that add up to your threshold amount

The gränsbelopp, the threshold amount, is how much dividend you can take at 20 percent tax. On the new K10 you build it from four lines, points 1.1 to 1.4.

Point 1.1 is the grundbelopp, the base amount. It equals four income base amounts, SEK 322,400 for income year 2026, spread across all shares in the company. If you own half the shares, you enter 161,200. If you hold qualified shares in several companies you still get only one base amount in total, and you have to split it between the forms.

Point 1.2 is the lönebaserat utrymme, the wage-based allowance. Leave it empty until you’ve finished section D on the last page, because the figure comes from there.

Point 1.3 is interest on what you paid for the shares, the omkostnadsbelopp or cost basis. The rate is 11.55 percent, but only on the part above SEK 100,000. If you started the company with SEK 25,000 or 50,000 in share capital, this line is zero. That’s not a mistake, it’s how the rule is written.

Point 1.4 is the sparat utdelningsutrymme, the unused allowance carried forward from last year’s K10. This is the biggest change from before: the amount is no longer increased by interest. You carry it over krona for krona.

One condition governs the whole section. You must own the shares at the start of the year to calculate a threshold amount for that year. If you founded the company in March 2026, you get no threshold amount for 2026.

Section D: wages are counted one year back

The last page is where most people go wrong, and the error is almost always the year. The wage base is cash salary paid by the company and its subsidiaries in the year before the income year. On the K10 for income year 2026, you fill in wages from 2025.

From your share of the wage base you subtract a standard deduction of eight income base amounts, SEK 644,800 in the 2027 tax return. Half of what remains is your wage-based allowance, and it ends up in point 4.12. The old minimum salary requirement and the rule that you had to own at least four percent are both gone, but the allowance cannot exceed 50 times your own or a close relative’s cash salary.

Only cash salary counts. Company car benefit, wellness allowance and pension contributions add nothing here.

Section B: the dividend meets the threshold

Now you enter the year’s dividend and compare it with the total from section A. If the dividend fits within the threshold amount, two thirds of it is taxed as capital income, which works out to 20 percent tax. Anything above is taxed as salary, up to a ceiling of SEK 7,506,000 for 2026.

Whatever you don’t use becomes saved allowance, and it’s the last thing you work out in the section. Write that figure down, because it’s the one you need in point 1.4 next year.

An example with real numbers

Say you own all the shares, paid SEK 25,000 for them and took SEK 720,000 in salary during 2025. You have SEK 180,000 in saved allowance from last year’s K10 and pay yourself a dividend of SEK 400,000 in 2026.

The base amount in point 1.1 is 322,400. The wage-based allowance is 720,000 minus 644,800, which is 75,200, and half of that is 37,600 in point 1.2. Interest in 1.3 is zero because 25,000 is below 100,000. Saved allowance in 1.4 is 180,000.

Your threshold amount is SEK 540,000. The whole dividend of 400,000 fits, the tax is SEK 80,000 and you carry 140,000 forward to next year.

File the K10 even in years with no dividend

Formally you need to file the form when you’ve received a dividend or sold shares. Skatteverket, the Swedish Tax Agency, still recommends calculating the threshold amount every year, since the unused part is saved, and says itself that it’s hard to reconstruct afterwards if many years have passed. Do it. It takes fifteen minutes and can be worth several hundred thousand kronor in low-taxed dividends later.

If you file in the e-service Inkomstdeklaration 1, the personal income tax return, the K10 is created as an attachment and the amounts are carried over for you. The totals are calculated automatically, but the wages, the cost basis and the saved allowance are figures you have to get right yourself.

One caveat about the numbering: the points above refer to the K10 for income year 2026, and I’ve only given the point numbers I could confirm. Download the form, keep it next to you while reading, and check the line numbers in section B against it.

What you can do right now is dig out the 2025 payroll total and last year’s K10. And look at this year’s salary while you can still change it: the cash salary you pay out through December 2026 is the wage base on the K10 for income year 2027.